COURT ACTS

On dismissing the instituted legal proceedings

Case No. 4/96

THE CONSTITUTIONAL COURT OFTHE REPUBLIC OF LITHUANIA

D E C I S I O N

On the petition of the Klaipėda Regional Court requesting an investigation into whether Item 2 of the Resolution of the Government of the Republic of Lithuania (No. 410) “On the Charges Imposed by Klaipėda State Seaport” of 10 June 1993 which was supplemented by resolution No. 700 of 14 September 1993 is in compliance with the Constitution of the Republic of Lithuania, Paragraph 4 of Article 3 of the Republic of Lithuania’s Law on Taxes on Profits of Legal Persons and Item 2 of Article 21 of the Law on the Government of the Republic of Lithuania

The Constitutional Court of the Republic of Lithuania, in its procedural sitting, has considered the petition of the Klaipėda Regional Court requesting an investigation into whether the provision “the charges as approved by this Resolution are non-realisable allowances against tax which shall be used to pay for the maintenance expenses of the port and develop its infrastructure” of Item 2 of the Resolution of the Government of the Republic of Lithuania (No. 410) “On the Charges Imposed by Klaipėda State Seaport” of 10 June 1993 which was supplemented by the Resolution (No. 700) “On Supplementing the 10 June 1993 Resolution (No. 410) of the Government of the Republic of Lithuania” of 14 September 1993 is in compliance with Item 15 of Article 67, Item 2 of Article 94, and Paragraphs 2 and 3 of Article 127 of the Constitution of the Republic of Lithuania, as well as Paragraph 4 of Article 3 of the Law of the Republic of Lithuania on Taxes on Profits of Legal Persons and Item 2 of Article 21 of the Law on the Government of the Republic of Lithuania.

The Constitutional Court

has established:

The Klaipėda Regional Court, the petitioner, investigated a civil case subsequent to the action of the plaintiff—the Klaipėda Division of the Republic of Lithuania National Audit—against the respondents—the Board of Directors of Klaipėda State Seaport and Klaipėda sea cargo company “KLASCO”—regarding the exaction of not paid taxes on profits of legal persons into the state budget from the Board of Directors of Klaipėda State Seaport (8,089,975.2 Lt) and Klaipėda sea cargo company “KLASCO” (3,542,317.2 Lt). By its ruling, the said court suspended the consideration of the said case and applied to the Constitutional Court with the petition requesting an investigation into whether the provision “the charges as approved by this Resolution are non-realisable allowances against tax which shall be used to pay for the maintenance expenses of the port and develop its infrastructure” of Item 2 of the Resolution of the Government of the Republic of Lithuania (No. 410) “On the Charges Imposed by Klaipėda State Seaport” of 10 June 1993 which was supplemented by the Resolution (No. 700) “On Supplementing the 10 June 1993 Resolution (No. 410) of the Government of the Republic of Lithuania” of 14 September 1993 is in compliance with Item 15 of Article 67, Item 2 of Article 94, and Paragraphs 2 and 3 of Article 127 of the Constitution of the Republic of Lithuania, as well as Paragraph 4 of Article 3 of the Law of the Republic of Lithuania on Taxes on Profits of Legal Persons and Item 2 of Article 21 of the Law on the Government of the Republic of Lithuania.

The Constitutional Court

holds that:

The Seimas of the Republic of Lithuania passed the Republic of Lithuania’s Law on the State Seaport (Official Gazette Valstybės žinios, 1996, No. 53-1245) in Paragraph 2 of Article 32 whereof it was established that “the charges of the port <...> shall be the income not subject to realisation and taxation”.

The Government by Items 3 and 4 of its Resolution No. 1270 “On the Recognition of Certain Resolutions of the Government of the Republic of Lithuania on Particular Issues Regarding the Activities of Klaipėda State Seaport as no Longer Effective” of 31 October 1996 (Official Gazette Valstybės žinios, 1996, No. 107-2456) recognised Item 2 of the Resolution of the Government of the Republic of Lithuania (No. 410) “On the Charges Imposed by Klaipėda State Seaport” of 10 June 1993 and the Resolution (No. 700) “On Supplementing the 10 June 1993 Resolution (No. 410) of the Government of the Republic of Lithuania” of 14 September 1993 as no longer effective. According to Paragraph 4 of Article 69 of the Law on the Constitutional Court, the annulment of an impugned legal act shall be grounds to dismiss the initiated legal proceedings.

Conforming to Item 3 of Paragraph 2 of Article 28, and Paragraph 4 of Article 69 of the Law on the Constitutional Court of the Republic of Lithuania, the Constitutional Court of the Republic of Lithuania adopts the following